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The Resource ECJ - Recent developments in direct taxation 2013

ECJ - Recent developments in direct taxation 2013

Label
ECJ - Recent developments in direct taxation 2013
Title
ECJ - Recent developments in direct taxation 2013
Contributor
Subject
Language
eng
Summary
This book examines the most important cases in the field of direct taxation pending before or recently decided by the ECJ. Moreover, the national background of these cases is discussed and possible infringements of the fundamental freedoms and secondary EU law are analysed
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Lang, M
  • Pistone, P
  • Schuch, J
  • Staringer, C
  • Storck, A
Series statement
  • Series on international tax law
  • Schriftenreihe zum Internationalen Steuerrecht
Series volume
  • Vol. 83
  • no. 83
http://library.link/vocab/subjectName
  • EFTA
  • ECJ case law
  • direct tax
  • fundamental freedoms
  • EU law
Label
ECJ - Recent developments in direct taxation 2013
Instantiates
Publication
Contents
  • Belgium : Commission vs. Belgium (2) and the Verest and Gerards cases
  • Traversa, E.
  • Van de Velden, K.
  • ; p. 1-23
  • The Czech Republic : preliminary ruling referred by the Czech Supreme Administrative Court - joint cases : Aco Industries (C-80/13) and Strojírny Prostějov, a.s. (C-53/13)
  • Nerudová, D.
  • ; p. 25-34
  • Denmark : recapture of losses from a foreign PE transferred to a company within the group
  • Friss Hansen, S.
  • ; p. 35-43
  • French rental housing investment tax incentives and free movement of capital
  • Gest, G.
  • ; p. 45-62
  • Germany : the Wagner-Raith (C-560/13) and Grünewald (C-559/13) cases
  • Röder, E.
  • ; p. 63-82
  • Special industries levies under review from the perspective of EU law (C-385/12 Hervis case)
  • Deák, D.
  • ; p. 83-101
  • The Icelandic case : E-14/13
  • Gudmundsson, J.E.
  • ; p. 103-116
  • C-344/13, C-367/13, Blanco and Fabretti
  • Maisto, G.
  • ; p. 117-129
  • The 150km requirement under the Dutch 30% wage tax facility C-512/03 (Sopora)
  • Smit, D.
  • ; p. 131-147
  • The Netherlands : must a fiscal unity with a company in another Member State be allowed? (Cases C-39/13 [SCA Group], C-40/13 [X AG] and C-41/13 [MSA International])?
  • Kemmeren, E.
  • ; p. 149-175
  • Case E-3/13 and E-20/13 Fred. Olson / Furuseth, E.
  • ; p. 177-192
  • Recent and pending cases at the ECJ on direct taxation : Portugal (case C-343/13)
  • Dourado, A.P.
  • Rocha, A.G.
  • ; p. 193-199
  • Case C-331/2013 Nicula pending before ECJ : does the latest version of the Romanian pollution tax breach the principle of legal certainty?
  • Schuster, R.
  • Opre, A.
  • ; p. 201-212
  • Taxation of non-residents' capital gains on the sale of a permanent residence
  • Almudí Cid, J.M.
  • ; p. 213-221
Extent
XII, 228 p.
Isbn
9783707330557
Label
ECJ - Recent developments in direct taxation 2013
Publication
Contents
  • Belgium : Commission vs. Belgium (2) and the Verest and Gerards cases
  • Traversa, E.
  • Van de Velden, K.
  • ; p. 1-23
  • The Czech Republic : preliminary ruling referred by the Czech Supreme Administrative Court - joint cases : Aco Industries (C-80/13) and Strojírny Prostějov, a.s. (C-53/13)
  • Nerudová, D.
  • ; p. 25-34
  • Denmark : recapture of losses from a foreign PE transferred to a company within the group
  • Friss Hansen, S.
  • ; p. 35-43
  • French rental housing investment tax incentives and free movement of capital
  • Gest, G.
  • ; p. 45-62
  • Germany : the Wagner-Raith (C-560/13) and Grünewald (C-559/13) cases
  • Röder, E.
  • ; p. 63-82
  • Special industries levies under review from the perspective of EU law (C-385/12 Hervis case)
  • Deák, D.
  • ; p. 83-101
  • The Icelandic case : E-14/13
  • Gudmundsson, J.E.
  • ; p. 103-116
  • C-344/13, C-367/13, Blanco and Fabretti
  • Maisto, G.
  • ; p. 117-129
  • The 150km requirement under the Dutch 30% wage tax facility C-512/03 (Sopora)
  • Smit, D.
  • ; p. 131-147
  • The Netherlands : must a fiscal unity with a company in another Member State be allowed? (Cases C-39/13 [SCA Group], C-40/13 [X AG] and C-41/13 [MSA International])?
  • Kemmeren, E.
  • ; p. 149-175
  • Case E-3/13 and E-20/13 Fred. Olson / Furuseth, E.
  • ; p. 177-192
  • Recent and pending cases at the ECJ on direct taxation : Portugal (case C-343/13)
  • Dourado, A.P.
  • Rocha, A.G.
  • ; p. 193-199
  • Case C-331/2013 Nicula pending before ECJ : does the latest version of the Romanian pollution tax breach the principle of legal certainty?
  • Schuster, R.
  • Opre, A.
  • ; p. 201-212
  • Taxation of non-residents' capital gains on the sale of a permanent residence
  • Almudí Cid, J.M.
  • ; p. 213-221
Extent
XII, 228 p.
Isbn
9783707330557

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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